Chứng từ kế toán là gì? Cơ sở lý luận về chứng từ kế toán

Accounting is an indispensable part of the operation of an organization or business. For accurate accounting, it is necessary to rely on accounting vouchers. To better understand the concept, content and role of What is accounting vouchersLet’s read the article below.

What is accounting vouchers?

History of accounting vouchers

It can be said that accounting vouchers were born as a result of the development process of accounting. According to Nguyen Viet & Vo Van Nhi (2006), IF Ser, Switzerland, SMBaras and Pali were the first researchers to realize the difference between vouchers and accounting records. Accordingly, he found that vouchers are the basis of accounting and bookkeeping including the processing of documents over time and according to the system. Vouchers are documents used to record accounting books and are evidences in accounting. It is the complexity of economic relationships, the expansion of business, the development of forms and techniques of measurement, calculation and recording that separates vouchers and books of accounts.

In fact, all data recorded in all kinds of accounting books need to have a basis to ensure legality, legal verification through forms specified by the state or mandatory or compulsory. guiding nature.

What is the concept of accounting vouchers?

There are many different angles and aspects when it comes to the concept of accounting vouchers, specifically:

From a legal perspective, a document is any physical sign that proves legal relationships and facts. It is a text that proves the existence of a certain fact to which legal consequences are also attached. Financial paper are documentary evidence of economic and financial transactions that have occurred and are actually completed. The vouchers are the legal basis for related parties to check the observance of production orders, policies and regimes of economic and financial management as well as carry out accounting checks.

In terms of information, documents contain information in a fixed form and have a specialized purpose to describe it in time and space, are physical tools used in the communication process that people rely on. different means and forms to represent and encode fixed information in a form. Vouchers are the expression of the documentary method to prove and inform the formation of economic transactions, the basis for bookkeeping to provide information for business leaders as a basis for classification and synthesis of accounting records. maths.

According to the Law on Accounting, Article 4, Clause 7: Financial paper are papers and information-carrying objects to reflect arising and completed economic and financial transactions, serving as a basis for recording accounting books.

Thus, accounting vouchers can be understood as pre-printed papers according to the prescribed form used to record the inherent contents of economic transactions arising and completed in the course of operation of an accounting unit. position, causing fluctuations in assets, capital sources, etc.

What is the concept of accounting vouchers?

Examples of accounting vouchers

Some examples of common accounting documents include: warehouse receipts, warehouse release notes, receipts, stall cards, minutes of handover of fixed assets, VAT invoices, etc.

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What is the content of the accounting voucher?

For general documents:

In each accounting unit, many economic transactions will arise. To prove the completion of these operations and have a legal basis for recording in accounting books, there must be many types of vouchers. In fact, although the original documents in the same entity are very diverse with different structures and uses, to ensure is a legal proof of the completion of economic transactions and a basis for bookkeeping. According to Article 17 of the Law on Accounting, vouchers need to have 7 main contents below:

  • Name and number of accounting voucher
  • Time to make documents
  • Name and address of the individual or unit that prepares the accounting voucher.
  • Name and address of the individual or unit receiving the accounting voucher.
  • The content of the arising economic or financial transaction.
  • The quantity, unit price and amount of the economic operation are written in numbers, and the total amount of money used for receipts and payments is written in numbers and words.
  • Signature (specify full name, name of creator, reviewer and related persons)
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In addition to the above important contents, depending on the type of document, there will be other contents.

For electronic documents:

Electronic vouchers are those used in accounting that are stored in information carriers, such as payment cards, word cards, magnetic disks, etc.

A voucher is called Financial paper if and only if such vouchers contain all the prescribed contents of the above-mentioned accounting vouchers and are presented in the form of electronic data, encrypted and unaltered during transmission over a computer network or on the carrier.

What is the content of the accounting voucher?

Meaning and legal nature of accounting vouchers

What is the meaning of accounting vouchers?

Accounting vouchers have an important meaning in organizing accounting work and internal control because they prove the legality of transactions and data recorded in accounting books. In the accounting work of enterprises, making accounting vouchers is the first and important step for the entire accounting process. Accounting vouchers are a means for accountants to record all information about financial and economic transactions that have arisen as well as completed over time in order to reflect the objective reality of financial transactions. that economy. Meaningful of accounting vouchers expressed in the following ways:

  • Firstly, making accounting vouchers helps to carry out initial accounting because it is the starting point of organizing the accounting and building the internal control system of the unit. Without vouchers, the initial accounting as well as the entire accounting work cannot be performed.
  • Second, make accounting vouchers to record the arising and completed economic and financial transactions in order to ensure the validity and legitimacy of the transactions.
  • Third, making accounting vouchers is the basis for accountants to record arising transactions.
  • Fourth, make accounting vouchers to record the units and individuals responsible before the law for arising operations.
  • Fifth, checking accounting vouchers is the main method applied in the inspection, examination and audit of financial and economic activities of enterprises. The purpose of this is to promptly detect violations of the law and non-economic acts such as waste, embezzlement, etc.

What is the legal nature of accounting vouchers?

  • Firstly, accounting vouchers are the legal basis to prove the accounting data shown in the accounting documents.
  • Secondly, accounting vouchers are the basis for checking the execution of production and business orders and the legitimacy of operations and detecting violations or acts that cause waste of assets of the unit.
  • Third, through accounting vouchers, the judicial authority will settle disputes, complaints, etc.
  • Fourth, accounting vouchers are the basis for checking the implementation of tax obligations of the unit to the State.
  • Fifth, accounting vouchers are also the basis for determining the responsibility for arising operations of the unit or individual.
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What is the meaning and legal nature of accounting vouchers?

Classification of accounting documents in enterprises

Accounting vouchers are classified based on many different approaches. The most common ways of classifying documents include: Classification by information carriers, classification by utility, legal nature, economic content, utility of the document… Specifically:

Follow the information carrierAccounting vouchers include: paper vouchers and electronic vouchers.

According to use, vouchers include original vouchers and book entries. In there:

  • Original vouchers are documents made directly as soon as an economic transaction arises, having the most important legal value. Original documents are divided into two sub-categories: command documents and compliance documents. Original documents are usually prepared by the unit itself and received from outside.
  • Book-entry voucher is a document used to collect data of original vouchers of the same type, with the same professional content for accountants to record data in accounting books. Bookkeeping vouchers have no legal value but are only valid when they are accompanied by relevant original documents.

According to the legal natureThere are two types of vouchers: Compulsory documents and guiding documents:

  • Mandatory documents are documents that reflect economic relations between legal entities or are widely required by management. The State standardizes the specifications, forms and expenditures reflected in the vouchers, purposes and preparation methods for this type of voucher.
  • Guiding vouchers are accounting vouchers used internally by the unit, the state only guides the specific criteria.

According to economic contentvouchers include 5 types: vouchers on labor and wages, vouchers on inventory, documents on currency, documents on sales, documents on property.

According to the use of the document, They are classified into order vouchers, execution vouchers, accounting bookkeeping procedures vouchers and associated vouchers. Specifically:

  • Order documents: This type of document is used to convey instructions and orders of the leader / authorized person in the enterprise to subordinates for execution, such as orders to release goods and materials. private; payment order
  • Compliance vouchers: Compliance vouchers are vouchers used as the basis for recording accounting books. This type of document proves that a certain economic operation has been completed, such as: goods and supplies warehouse receipts; Cash receipt – payment…
  • Vouchers for carrying out accounting procedures: Includes documents used to summarize and classify data of arising financial and economic transactions for the purpose of reducing the workload of bookkeeping, creating Convenient for bookkeeping and document comparison
  • Combined voucher: A document bearing the characteristics of two or three types of documents mentioned above.

Classification of accounting documents in enterprises

Notes when making accounting vouchers

The process of rotation of accounting vouchers includes 4 steps: Making or receiving vouchers, checking vouchers, using accounting books and preserving, storing and destroying vouchers. In each step there will be the following notes:

In the step of making and receiving documents

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Firstly, all economic and financial transactions arising related to the operation of the enterprise must make accounting vouchers. The content of the voucher must be full of criteria, clear and honest, etc.

Second, accounting vouchers need to make all relevant numbers as prescribed for each type of voucher.

Third, if making accounting vouchers by computer, it must ensure the content specified for accounting vouchers.

Fourth, all accounting vouchers need to have enough signatures according to the titles specified on the vouchers. All signatures must be signed with a ballpoint pen or ink pen, no red ink pen or pencil, etc.

During the verification step:

Firstly, the vouchers made by the enterprise or from the outside must be focused on the corporate accounting department to check and verify the legality before being used to record the accounting books.

Second, it is necessary to check the following contents: Clarity, truthfulness and completeness of the criteria on the vouchers; the legality of the profession; accuracy of data;..

Third, if detecting any violation, it is necessary to refuse to perform and immediately notify the Director of the enterprise for handling.

In the step of using vouchers for bookkeeping:

Firstly, if the voucher is not in accordance with the procedures, the person in charge of checking or recording the books must return it and request adjustment.

Second, when checking, accountants need to calculate prices on vouchers and make fixed notes to complete the vouchers.

Thirdly, the newly checked and completed vouchers are used as the basis for book-entry.

In the step of preserving, storing and destroying accounting vouchers:

Firstly, it is necessary to fully and safely preserve accounting vouchers during use.

Second, the originals of accounting vouchers must be kept.

Third, it is necessary to store accounting vouchers for a period of 12 months from the end of the annual accounting period.

Fourth, the legal representative of the accounting unit must be responsible for organizing the preservation and archiving of accounting documents.

Fifth, only competent state agencies have the right to temporarily seize, confiscate or seal accounting vouchers.

Accounting vouchers are one of the important bookkeeping documents for the audit/de-tai-luan-van-thac-si-ke-toan-bid31.html activities of an enterprise or organization. Making accounting vouchers needs to follow certain principles to ensure objectivity and honesty. Hope the content revolves around What is the concept of accounting vouchers? mentioned in this article of Thesis 99 has brought you useful reference information.

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